Cost and Management Accounting
This subject walks you through the most important concepts step by step, starting from the foundations and moving towards practical exam-focused preparation. Use this page as your central place to revise topics, jump into notes, and quickly access practice material when you need it.
U1
General Topics
topic 1 to 5
5 topics
U1
Costs
topic 6 to 51
46 topics
06
Costs: Concepts, Uses and Classification
07
Product and Period Cost
08
Direct and Indirect Cost
09
Fixed and Variable Cost
10
Mixed Cost
11
Sunk Cost
12
Joint Cost and By-Product Cost
13
Opportunity Cost
14
Flow of Costs in a Manufacturing Enterprise
15
Statement of Cost of Goods Manufactured and Sold Statement
16
Adjustment for Variance
17
Cost of Goods Sold
18
Net Profit/Net Loss
19
Entire Production
20
Job Order Costing
21
Cost Summary
22
Cost Accumulation Procedures
23
Cost Volume Profit Analysis
24
Break-even Analysis
25
Planning and Control of Materials
26
Procedure for Material Procurement and Use
27
Material Costing Methods
28
Perpetual and Periodic Accounting System
29
Inventory Valuation at Cost or Market
30
Procedure for Spoiled, Scrap and Defective Work
31
Economic Order Quantity (EOQ)
32
Inventory Level and Reserve Stocks
33
Valuation of Inventory
34
Planning Materials Requirement
35
Materials Control
36
Process Costing
37
Cost of Production Report
38
First in First Out (FIFO)
39
Last in First Out (LIFO)
40
Weighted Average
41
Planning and Control of Labor
42
Productivity and Labor Costs
43
Incentive Wage Plans
44
Factory Overhead
45
Procedure of Factory Overheads Including Apportionment
46
Applied and Actual Factory Overhead
47
Under Applied Factory Overhead
48
Overtime Plans
49
Bonus Payments
50
Vacation Pay and Guaranteed Annual Wage Plans
51
Apprenticeship and Training Programs
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